TOSHIBA Digital Media Network Taiwan Corporation PJ Theme : PJ Theme : Shorten the free sample Shorten the free sample receipt accounting receipt accounting processing time processing time • Register Date (MIQ) : May. 21th, 2008 Register Date (MIQ) : May. 21th, 2008 • Company/Department : Company/Department : TDMT/_ADMINISTRATION Div. TDMT/_ADMINISTRATION Div. • PJL Name : Elise Tu PJL Name : Elise Tu Good afternoon, everyone. Today I am going to introduce my MI project “Shorten the free sample receipt accounting processing time “.
Transcript
TOSHIBA Digital Media Network Taiwan Corporation
PJ Theme : PJ Theme : Shorten the free sample receipt Shorten the free sample receipt accounting processing timeaccounting processing time
• Register Date (MIQ) : May. 21th, 2008Register Date (MIQ) : May. 21th, 2008• Company/Department : Company/Department :
TDMT/_ADMINISTRATION Div.TDMT/_ADMINISTRATION Div.• PJL Name : Elise TuPJL Name : Elise TuGood afternoon, everyone. Today I am going to introduce my MI project “Shorten the free sample receipt accounting processing time “.
TOSHIBA Digital Media Network Taiwan Corporation
Project Organization and Members
• Champion : Toshikazu Kinoshita
• SQE : Noboru Aoyama
• QE : Jenny Yang
• Project Leader : Elise Tu
• Manager : Karen Hsieh
• Audit : Yoshimasa Minami
• Team members :
Dandy Hsieh (Administration Div., IS Dept.)
Kathy Yen (Administration Div., IS Dept.)
Sophie Chu (HDD Sales & Marketing Dept.)
My team members are Dandy, Kathy and Sophie.
TOSHIBA Digital Media Network Taiwan Corporation
Define PhaseDefine Phase
Shorten the free sample receipt accounting processing time
TOSHIBA Digital Media Network Taiwan Corporation
FY08A Revenue: 25,496 Million NT$, Cash Flow 20 Million NT$
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Compliance Strengthening and expansion of HDD business
HR Development & Motivation enhancement- Monitoring of new HR system- Strengthening employee ability through education & training- Making safe & cheerful workplace
HR Development & Motivation enhancement- Monitoring of new HR system- Strengthening employee ability through education & training- Making safe & cheerful workplace
Operation optimization by IT system “NAVISION”- PSI process well establishment and further improvement- HR system- Expense management- Strengthening IT support/security environment
Operation optimization by IT system “NAVISION”- PSI process well establishment and further improvement- HR system- Expense management- Strengthening IT support/security environment
Get No.1 customer satisfaction through VOC collection and Proactive activity
Value Innovation
Analysis of new market demandDevelopment of new regional businessAnalysis of new market demandDevelopment of new regional business
- Enhancement of local staff management - CFT (Cross Functional Team) utilization
- Enhancement of local staff management - CFT (Cross Functional Team) utilization
Essential reformation for efficient operation - Direct support operation for China ODM - Establishment of field return drive process - Optimization of logistic operation (cost, process, VMI) - Reduction of over due and slow move
Essential reformation for efficient operation - Direct support operation for China ODM - Establishment of field return drive process - Optimization of logistic operation (cost, process, VMI) - Reduction of over due and slow move
Management Innovation
Confidential
＜ Business Expansion (Profit Expansion) Strategy ＞
Environmental Regulation Compliance
-RoHS
Environmental Regulation Compliance
-RoHS
＜ High profit realization (productivity improvement) Strategy ＞
Expansion of distribution sales-Regional Market Analysis (New application, New Area)
Expansion of distribution sales-Regional Market Analysis (New application, New Area)
Export ControlExport Control
Accomplish the internal Structural Transformation
Process Innovation (Sales, Marketing and Operation Innovation)
Through execution of compliance program and training
Through execution of compliance program and training
Regional Sales Expansion(OEM, Distributor)
High Level Customer Support(Visualization, Tight communication)
MNA Business Expansion(ODM management, WW support)
Work life balance
Plus One New
This is TDMT strategy map in 08A. Base on this page, we can assess the drill down tree as next page.
TOSHIBA Digital Media Network Taiwan Corporation
CTQ Drill Down Tree
Strengthening and expansion of HDD business
Get No.1 customer satisfaction through VOC collection and Proactive activity
A/R collection, Inventory management
Compliance
Process Innovation- Operation optimization by IT system “Navision”/ Expense management
FY08A Revenue 25,496 Million NT$, Cash Flow 20 Million NT$ <Business Expansion (Profit Expansion) Strategy>
This drill down tree has three main parts: The top goal is “Inventory management’’ and goes to second “Get No.1 customer satisfaction through VOC collection and proactive activity”. Finally, we have to do “Process innovation by IT system” to achieve the “expense management” target.
TOSHIBA Digital Media Network Taiwan Corporation
Problem background
• 1.) In current situation, TDMT control received sample receipts by manually. Every month end, based on the customer sign back sample receipts, TDMT person manually key-in the reference data to excel sheet to generate sample cost which will be recognize as sample expense in Finance Report.
• 2.) To improve this in-efficient situation (surplus manpower used) and manpower may cause un-necessary mistakes and more time to double check, TDMT tends to generate sample cost automatically from Navision system.
The problem background we can first go to the flow chart to understand the whole sample process then explain to you (see P10).
In Accounting work step, Accountant need to summary the detail and cost of sample to recognize expense. Although we have sample control function in Navision (we can see on next page), the cost here shows the historic data when the inventory move-out, but the cost we recognize should be the monthly ending average cost, and here could not show the detail model information, so we can only manually prepare the data we need. And we found it takes too many times and not efficient to prepare the list. This is the problem.
TOSHIBA Digital Media Network Taiwan Corporation
Sample control function
TOSHIBA Digital Media Network Taiwan Corporation
Project Definition
Problem Statement
TDMT manually key-in the sample receipts’ relative information to excel sheet. However, it cost too many times to generate sample cost, and may cause un-necessary mistakes by handmade work. Before the 08A the manpower hour need 5 hours/1 month, and the target ratio is 50% improvement. The impact of not fulfilling this requirement (2.5 hours/1 month) caused loss 30 hours* (total hours one year saved)* USD$7.73 (manpower salary/hour) = USD$ 232. This is the COPQ of not fulfilling the requirement (50% time saving).
Defect
The time saving ratio can’t meet the 50% requirement.
Objective
To improve the sample expense processing time from 5 hours/1 month (07B Average Hour) to 2.5 hours/1 month (08A Target Hour), which means 50% improvement rate.
Business Benefit
Soft saving in manpower working hours: 30 hours*USD$7.73=USD$ 232. Metric
Manpower time saving rate (%)
In 07B, we use 5 hours a month in Accounting process time. And our target is to reduce half time which means we want to save 2.5 hours a month, the total benefit saving is USD$232 for 08A.
TOSHIBA Digital Media Network Taiwan Corporation
Metric Chart - Current
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Target:Save 50%
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Here is the time chart, you can see we spent average 5 hours a month to complete the Accounting process and efficient time only takes 0.5 hours.
TOSHIBA Digital Media Network Taiwan Corporation
Measure PhaseMeasure Phase
Shorten the free sample receipt accounting processing time
TOSHIBA Digital Media Network Taiwan Corporation
Process Flow
First, customer request TDMT free drives to test. So sales administrator fill in the application to get approval from sales manager. After authorize, sales administrator generate sample order from Navision, and process the shipping to customer with printed sample receipt. In second stage, sales administrator collect sample receipts sign back from customer. The reason why we should get customer signature in sample receipts is it’s the evident for tax purpose to recognize sample expense in Finance report. In the end of each month, sales pass the sign back receipts to Accountant. Accounting base on these sample receipts to prepare a list-which is the sheet of sample-to calculate sample cost by manually. Finally, Accounting register sample expense in Navision and output voucher. Let us go back to P6.
This flow we already explain.
TOSHIBA Digital Media Network Taiwan Corporation
Material Method
Environment Man
Sample receipt
Sample orderSample drive
Customer
Accountant
Sales
Measurement
Sample application
Taiwan
Manually key-in to the file
Hong Kong
Long free Long free sample receipt sample receipt
accounting accounting processing timeprocessing time
Fishbone Diagram
Sample sheet
Voucher
China
This is the fish bone. There are 5 cause on this page. And the main factor is “manually key-in to the file”.
TOSHIBA Digital Media Network Taiwan Corporation
Process Flow Mapping
From this page, we can see all factors are controllable except customer. So we can control the sample accounting process in the future effectively.
TOSHIBA Digital Media Network Taiwan Corporation
Cause & Effect Matrix
We can see on this page that “manually key-in to the file” is the major points to affect the sample accounting process.
TOSHIBA Digital Media Network Taiwan Corporation
Analyze PhaseAnalyze Phase
Shorten the free sample receipt accounting processing time
TOSHIBA Digital Media Network Taiwan Corporation
Process Time Chart
This page shows the time we spent in each step. The most time we spent is to “key-in relative information into excel file” and ”key-in unit cost according to stock A/C report”. So this should be the major points we should improve.
TOSHIBA Digital Media Network Taiwan Corporation
Main Factor
Manually key-in to the file :Manually key-in to the file :
Accounting recognize the sample expense based on the sample receipts with customer’s sign back. So after getting sample receipts signed, Accounting prepare a list to calculate sample expense, which is called ‘’the sheet of sample list’’ shows posting date, DO No., customer name, model name, quantity, unit cost, etc. All these information are manually key-in.
P16: Manually key-in to the fileAs we can see in effect & cause matrix, “manually key-in” is the main factor. Because sample control system do not have enough useful information, so we can only prepare the detail manually. Next page I
will explain particularly.
TOSHIBA Digital Media Network Taiwan Corporation
Sheet of Sample list manually key-in
This is the sample sheet we key-in. All data here only contains the sign back receipts that could be recognize as expense. Here shows customer we sent to, DO No., the model and Q’ty. And the unit cost is ending average cost in stock A/C. The total amount shows the cost of sample drives we gave to customer.
TOSHIBA Digital Media Network Taiwan Corporation
Improve PhaseImprove Phase
Shorten the free sample receipt accounting processing time
TOSHIBA Digital Media Network Taiwan Corporation
The change of Main Factor
Generate sheet automatically from Navision :Generate sheet automatically from Navision :
To improve the handiwork that may cause time waste and mistakes, Accounting cooperate with IT, base on the existing sample control system in Navision, to generate the information that sample list need to the file. The unit cost of each model can also generate from Inventory system to the same file. So, now Accounting only need to check the content generate from Navision, can finish the work in an more efficient way. Since we cannot directly copy the data from sample control function,
we can access the information from maybe another function. So we find we can access the ending cost from item card function in Inventory module. We can also filter the specific period data we want. So we can generate detail list totally automatically from Navision.
TOSHIBA Digital Media Network Taiwan Corporation
After Improved Flow Chart
You can see the process is change. The new sample sheet now is automatically generated from Navision.
TOSHIBA Digital Media Network Taiwan Corporation
After Improved Process Time Chart
This is the process time chart after improvement. Now the Accounting process time only takes 1.75 hours.
TOSHIBA Digital Media Network Taiwan Corporation
Metric Chart - Improved
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Achieve the target :
reduce over 50% in-
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In 08A, we can see clearly from this chart that we save average 3 hours a month. We even surpass the target we originally want.
TOSHIBA Digital Media Network Taiwan Corporation
Two Sample T-test for sample expense processing time
P-value<0.05, we can say P-value<0.05, we can say that “that “Manually key-in to Manually key-in to the filethe file”” is a significant is a significant factor for sample exp factor for sample exp
process time.process time.
Two-sample T for Before vs AfterTwo-sample T for Before vs After N N Mean StDev Mean StDev SE MeanSE Mean
Difference = mu Before - mu AfterDifference = mu Before - mu AfterEstimate for difference: 3.250Estimate for difference: 3.250
95% CI for difference: (2.756, 3.744)95% CI for difference: (2.756, 3.744)T-Test of difference = 0 (vs not =): T-Value = 15.18 P-Value = 0.000 DF = 8T-Test of difference = 0 (vs not =): T-Value = 15.18 P-Value = 0.000 DF = 8
TOSHIBA Digital Media Network Taiwan Corporation
New Sheet of Sample list from Navision
This is the new sample sheet generated from “sales module” in Navision. You can see all information are automatically generated from Navision.
TOSHIBA Digital Media Network Taiwan Corporation
Control PhaseControl Phase
Shorten the free sample receipt accounting processing time
TOSHIBA Digital Media Network Taiwan Corporation
1) Customer issue sample request to TDMT, sales administrator pass the request to sales manager to get approval.
2) Sales administrator generate sample order from Navision, print sample receipt to get customer sign back for evident.
3) Sales administrator send the sample drives to customer with sample receipt.
4) Sales administrator gather sample receipts with customer’s sign or company stamp on it, then update the receive date in Navision system-Sales &Receivables module-sample control.
5) Pass the sample receipts to Accounting dep.
6) Every month end, Accounting generate report of sample list within select period, which shows date, order number, customer, model, quantity, unit cost and amount related information.
7) Accounting check contents of sample receipts with report, then register the sample expense amount into Navision system.
Control Phase
In order to improve the sample receipt accounting process In order to improve the sample receipt accounting process time, we shorten the man-hour used to avoid time waste and time, we shorten the man-hour used to avoid time waste and man-made mistake by following process :man-made mistake by following process :
In order to improve the sample receipt accounting process In order to improve the sample receipt accounting process time, we shorten the man-hour used to avoid time waste and time, we shorten the man-hour used to avoid time waste and man-made mistake by following process :man-made mistake by following process :
This page explains the new process. Here is the improvement. Every month end, Accounting generate report with specific period data from Navision.
TOSHIBA Digital Media Network Taiwan Corporation
Close PhaseClose Phase
Shorten the free sample receipt accounting processing time
TOSHIBA Digital Media Network Taiwan Corporation
Close Phase
Reduce 65% man-hour time by improve the process from Reduce 65% man-hour time by improve the process from manually key-in to automatically generate from system, so manually key-in to automatically generate from system, so we reach our original target and even surpass it.we reach our original target and even surpass it.
For 07A, we use 30 hrs (Oct. to Mar.)*USD$7.73*2(project to whole year)=463.8
For 07B, we use 10.5 hrs (Apr. to Sep.)* USD$7.73*2(project to whole year)=162.33
Actual benefit: 464-162=USD$302USD$302
Our target is 50% time saved=USD$232USD$232
Therefore, we surpass our original target.
So, we save average 3.25 hours a month, total 19.5 hours in 08A, which means we save US dollar total $302. We achieve and surpass our target.
TOSHIBA Digital Media Network Taiwan Corporation
Close Phase
Save more than 50% time than before : improve the procedure to a efficient way
System provide more stable and accurate data : reduce the man-made mistakes that may probably happen
Increase the accuracy of Financial Statement : sample expense show in the Finance Report will be more accurate
★ ★ The benefit of new procedure : The benefit of new procedure :
The benefit of new procedure has three points: First, second, and the last (maybe also the most important)
